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Bulgaria - Overview and introduction 

Taxation of international executives

As of 1 January 2007 Bulgaria entered the European Union, which initiated a process of harmonization of the Bulgarian tax and insurance legislation with the respective directives and regulations on an EU level.


The official currency of Bulgaria is the Bulgarian Leva (BGN).


Herein, the host country refers to the country where the expatriate is going on assignment. The home country refers to the country where the expatriate lives when he/she is not on assignment.


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© 2013 KPMG Bulgaria OOD, a Bulgarian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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 Bulgaria

Taxation of international executives